Search - 包建铎违纪违法案件以案促改以案促治专题组织生活会 个人对照检查

Statement of Facts Our understanding of the facts is as follows: •   The Product comes in XXXXX-gram re-sealable pouches. •   The Product is available in XXXXX varieties: XXXXX. XXXXX. •   The Product packaging indicates an expiry date and that XXXXX. •   There is no XXXXX added to the Product. •   The Product label states: XXXXX. •   The Product is placed near XXXXX in grocery stores. •   Each variety has XXXXX listed on its' packaging. ... Snack mixtures usually have the following characteristics: •   Consumers commonly view them as snacks. •   Their ingredients are ready to eat; no further processing is required. •   The ingredients have been combined before the product is sold. •   The main ingredients remain separate and distinct from each other and are not bound into one whole. •   The main ingredients are often coated with a savoury seasoning such as salt or barbecue flavouring. •   They are eaten by the handful or as individual bite-sized pieces without utensils. •   They are usually sold in pouch packs or bags, from bulk bins or in clear plastic containers. ...

1 March 1996 GST/HST Interpretation 11895-1[10]- Supplies Made by the (the Commission) Unedited CRA Tags ETA Sch V, Part VI, 20(h)                                                                         File #: 11895-1(on)                                                                         Case No. 1511(REG)                                                                         Sch V/VI/20(h) XXXXX March 1996 I refer to the letter of September 28, 1995, from XXXXX of your office, sent by facsimile to the General Applications Unit of GST Rulings and Interpretations. ... Under XXXXX, the Commission is mandated to: •   manage the tender process for the collection of refuse within the Region; •   administer the purchase or lease/purchase of refuse carts and supplementary equipment; •   administer the distribution of refuse carts to householders within the Region; •   determine the annual charge required for providing a refuse collection system; and •   promote the waste watch program jointly with the XXXXX[.] 4. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. [Addressee] Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5   Case Number: 132321   January 23, 2013 Dear [Client]: Subject: GST/HST INTERPRETATION Ballet Lessons Thank you for your letter of [mm/dd/yyyy], concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to ballet lessons. ... The CRA does not consider the following courses to develop or enhance a student's occupational skills: • sports • games • hobbies; or • other recreational or cultural pursuits, that are designed for personal interest. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... In your letter, excerpts from Corporation X's [...] (Duties) attached to the letter, and your fax which includes a sample [...] ... In accordance with your letter, the Duties and the Notice, Corporation X performs the following activities for the Providers and Employers in order to provide the Administrative Services: • maintains employee eligibility files; • prepares monthly employee benefit billings; • collects and accounts for the premiums from those billings; • remits premiums to various insurers; • performs accounting for premiums and prepares monthly premium statements; • processes claims and administers renewals and benefit changes; • prepares updates of member information; • updates and balances pre-authorized chequing payments for electronic transmission; • processes month-end reports; • produces employee wallet certificates and distributes [...] cards; • maintains records with respect to the administration of the employee plans; and • provides client support and clerical duties. ...

It further provides that the transportation consortium will manage and administer all home-to-school-to-home transportation, school-to-school transportation, and special needs transportation within the Boards' jurisdiction. d) Subparagraph [...] requires the transportation consortium to enter into common contracts with transportation service providers. e) Paragraphs [...] provide for the supervision of the transportation consortium by a management committee (CMC). [...]. The day to day management of the transportation consortium would be provided by a General Manager. [...]. f) Paragraph [...] mandates the transfer of each Board's transportation staff to the transportation consortium. [...]. g) Paragraph [...] provides that the costs associated with the management of the affairs of the transportation consortium and the cost responsibilities of each Board shall be as set out in Schedule [...]. h) Paragraph [...] confirms that the transportation consortium shall provide transportation services in accordance with the Boards' transportation policies. ... It further provides that [...]. l) The remainder of Schedule [...] to the agreement sets out the formulae to be used to calculate each Board's share of the management, administration and transportation costs of the transportation consortium. m) Schedule [...] to the agreement describes the make up, roles and responsibilities of the CMC. n) Schedule [...] to the agreement sets out the roles and responsibilities of the General Manager. o) Schedule [...] to the agreement provides some specific duties of the General Manager including: [...]. p) Schedule [...] to the agreement describes the mediation and arbitration procedures to resolve any dispute which arises between the Boards. q) [...] is a graphic entitled [...]. 5. ...

Si le service est fourni à un résident, les frais de mandataire sont taxables au taux de 7 %, ou au taux de 15 % si la fourniture est effectuée dans une province participante. Si le service est fourni à un non-résident, ces frais peuvent être détaxés (taxés au taux de 0 %) conformément à l'article 5 de la partie V de l'annexe VI de la Loi sur la taxe d'accise (ci-après appelée " la Loi "). ... Les débours qui se rattachent à une fourniture taxable au taux de 7 % ou de 15 % sont taxables au taux de 7 % ou de 15 % respectivement. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... We understand the following […]: […][background information about the profession of sign language interpretation] * […][Individuals] may be employed by organizations (for example, corporations, non-profit organizations and charities) or work as sole proprietors providing sign language interpretation services to individuals or corporations. * You understand that the supply of sign language interpretation services provided by [individuals] who work as professional independent-contracting sign language interpreters (known as freelance interpreters) and who exceed the small supplier threshold of $30,000 in a calendar quarter or any four consecutive calendar quarters is taxable for GST/HST purposes. * Sign language interpretation services are not covered under any provincial health care plan in Canada. * You believe the additional cost for GST/HST charged on the supply of sign language interpretation services to service providers, businesses, agencies and private individuals, who may or may not be able to claim the GST/HST back as a credit, could result in a reluctance to provide the necessary accommodations thus potentially discriminating people who are Deaf, […] or Hard of Hearing. * […][The services of professional sign language interpreters are provided to persons who rely on sign language as their primary mode of communication, for example, for medical appointments or appointments in the community.] * […] Interpreting services may be funded by provincial or municipal grants or fee-for-service. * […][X] contracts freelance interpreters to provide sign language interpretation services to such persons and pays the GST/HST on the consideration for those services. ... We understand your view that the supply of sign language interpretation services should be exempt or zero-rated as they assist those who are Deaf, […] and Hard of Hearing. ...

8 January 2016 GST/HST Interpretation 171598- Relief of GST on property or services supplied to band-empowered entities Unedited CRA Tags TIB-039r GST Administrative Policy — Application of GST to Indians, 221(1); 165; Section 87 of the Indian Act; Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 171598 Business Number: […] Dear [Client]: Subject: GST/HST INTERPRETATION Relief of GST on property or services supplied to band-empowered entities Thank you for your [correspondence] of July 10, 2015, concerning the application of the Goods and Services Tax (“GST”)/Harmonized Sales Tax (“HST”) to supplies of information technology (“IT”) services and property made by […] (“the Corporation”) to […] (“the Client”). ... STATEMENT OF FACTS The information below has been taken from your […][correspondence], and from Indigenous and Northern Affairs Canada’s website. * The Client is situated on a reserve as defined in the Indian Act. * The Corporation performs IT services on the reserve as well as supplies property (e.g., battery cartridges) to the Client. * […] the Client was not eligible for relief of the provincial sales tax. * Enclosed with your letter of [mm/dd/yyyy] was an invoice by the Corporation made out to the Client showing that the Corporation charged the GST on services and property it supplied. * The Client is claiming that they are eligible for relief of the GST and are not paying any tax invoiced by the Corporation. * The […] Tribal Council (“TC”) has provided the Corporation with a certificate indicating that their head office is on a reserve and that the services and property in question are acquired for band management activities. * The Client is a separate legal entity from the TC. * The Client is the recipient of the Corporation’s supplies of IT services and property, not the TC. * The Client stated […] that it has the same board of directors as the TC, and that it is owned and controlled by the TC. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Factors to consider in determining whether a non-resident person is carrying on business in Canada in a particular situation include: •   the place where agents or employees of the non-resident are located; •   the place of delivery; •   the place of payment; •   the place where purchases are made; •   the place from which transactions are solicited; •   the location of an inventory of goods; •   the place where the business contracts are made; •   the location of a bank account; •   the place where the non-resident's name and business are listed in a directory; •   the location of a branch or office; •   the place where the service is performed; and •   the place of manufacture or production. ... Yours truly, Dwayne Moore Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2004/07/29 — RITS 53446 — Effective Date of Municipal Rebate at the Rate of 100% ...

Response •   The provision of the engineering service is not within the ambit of subsection 162(1) and is therefor a taxable supply; •   The time of supply is deemed to be at the time the contract is entered into; •   Tax is due at the earlier of the day the consideration is paid or becomes due; •   The provision of subsection 168(2) is operative such that tax becomes payable on each payment. ... Research •   Letter of XXXXX •   P-128 •   P-110 •   Explanatory notes 4. Carlson & Associates Advertising Ltd v The Queen ...